Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Chromepet Suburban Railway catchment · Chromepet IT Refund

Income Tax Refund near Madras Institute of Technology, Chromepet

End-to-end IT Refund for Chromepet education it residential corridor establishments — handled by a qualified, in-house team

Professional Income Tax Refund in Chromepet (PIN 600044), Chennai — transparent scope, no surprises, and a filed acknowledgement back to you. Call 9566-068-468.

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Quick Answer

Are belated returns eligible for Section 244A interest in Chromepet, Chennai?

Yes, but the interest computation is restricted. Under the proviso to Section 244A(1)(a), where the return is filed beyond the Section 139(1) due date, interest is granted only from the date of furnishing the return till the date of refund — not from 1 April. The delay attributable to the assessee is excluded under Section 244A(2).

Transparent Pricing

Income Tax Refund in Chromepet — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Refund Status
Status check + reissue
₹2,000/month
Annual: ₹24,000₹2,000 (Save ₹22,000)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply
  • AIS / TIS Reconciliation
  • Coverage: Single AY
  • Refund Quantum: Up to ₹50
Starter
Section 154 rectification
₹3,500/month
Annual: ₹42,000₹3,500 (Save ₹38,500)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply
  • AIS / TIS Reconciliation
  • Coverage: Single AY
  • Refund Quantum: Up to ₹2
Most Popular ⭐
Professional
Section 245 + AIS + Section 244A
₹6,500/month
Annual: ₹78,000₹6,500 (Save ₹71,500)

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply (21-day window)
  • AIS / TIS Reconciliation
  • Coverage: Up to 2 AYs
  • Refund Quantum: Up to ₹10
Premium
Section 119 condonation + writ
₹15,000one-time

  • Refund Status Check on incometax.gov.in
  • Form 26AS Download & Review
  • Bank Account Pre-validation Assistance
  • Refund Reissue Request Filing
  • Section 154 Rectification Application
  • Section 245 Set-off Reply (21-day window)
  • AIS / TIS Reconciliation
  • Coverage: Up to 6 AYs
  • Refund Quantum: Unlimited
  • WhatsApp Document Support
  • Status Update via WhatsApp
  • Section 244A Interest Computation & Claim
  • Section 119(2)(b) Condonation Petition (Circular 9/2015)
  • Article 226 Writ Petition for Delayed Refund

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Chromepet Clients Choose FilingPro

Expert IT Refund in Chromepet — qualified professionals, 15+ years experience, zero-penalty track record.

Section 241A Withholding Challenged

Where refund is withheld under Section 241A during Section 143(2) scrutiny, the AO's recorded reasons are examined for whether they establish prejudice to revenue. Unsupported withholdings are challenged through representations and, where warranted, writ proceedings.

Bank Pre-validation Handled End-to-End

Bank account pre-validation is handled end-to-end — KYC compliance, IFSC verification, PAN linkage at bank CBS, EVC enablement and name match with PAN database. PFMS rejections are eliminated before refund-reissue.

Refund Reissue Request Filed Promptly

Refund-reissue requests are filed on incometax.gov.in promptly upon credit failure. Chromepet clients see refund credit in the next CPC disbursement cycle, with multiple reissue attempts where the bank requires fresh validation.

Section 119(2)(b) Condonation

Time-barred refund claims (up to six years from the end of AY) are revived through Section 119(2)(b) condonation petitions before Pr.CCIT / CCIT / Pr.CIT depending on quantum thresholds, with genuine-hardship and bona fide-claim demonstration.

e-Nivaran Grievance Pursued

Where CPC Bengaluru does not act within Citizens Charter timelines, e-Nivaran grievance is filed and escalated through CPCITGRC, Income-tax Ombudsman and CBDT representation till the refund is released.

Article 226 Writ Capability

Where refund is wrongfully withheld and statutory remedies are exhausted, Article 226 writ petition is filed at the Madras HC. Chromepet clients have on record successful interim orders directing release with Section 244A interest.

Key Benefits

What Chromepet Clients Get

Every Income Tax Refund engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

Zero TDS Credit Loss
Where TDS is deducted but not reflected in Form 26AS, Section 154 rectification is filed with the original deductor certificate per CBDT Instruction 5/2013 — credit cannot be denied for deductor's default (Court On Its Own Motion v. CIT, Delhi HC).
Section 245 Set-off Contested Where Wrong
Section 245(2) prior intimations are replied within 21 days. Wrongful adjustments against stayed or paid demands are reversed through written disposal and refund released with Section 244A interest.
Section 154 Rectification Done Right
Section 154 rectifications are filed only on mistakes apparent from the record per Volkart Brothers (1971) 82 ITR 50 SC — issues requiring debate routed through Section 246A appeal where appropriate.
Bank Pre-validation Cleaned
Bank account pre-validation is cleaned for KYC, IFSC, PAN linkage and EVC enablement before refund-reissue. Chromepet clients face zero PFMS-level rejections post sanction.
Section 241A Hold Released
Section 241A withholdings during scrutiny are challenged where reasons recorded do not establish prejudice to revenue. Refund release is pursued through representation and writ remedy.
Time-Barred Refunds Revived
Section 119(2)(b) condonation under Circular 9/2015 / 11/2024 revives time-barred refund claims up to six years from the end of the AY. Chromepet clients have recovered long-pending refunds through this route.
Comparison

Standard Section 244A Refund vs Section 245 Set-off Withheld Refund

Why this matters here — In Chromepet, the cluster of it services, education, engineering businesses that defines Chromepet's commercial fabric; served by short connections to Tambaram and Pallavaram and onward to central Chennai.

AspectStandard Section 244A RefundSection 245 Set-off Withheld Refund
Interest treatment under Section 244AInterest at half per cent per month under Section 244A(1)(a) for TDS/TCS/advance tax refund from 1 April of AY to date of grant; clause (aa) covers self-assessment tax from date of paymentInterest accrues till date of set-off adjustment; period covered by the set-off does not enjoy further interest since the refund is treated as having been granted on that date
Window to respond before adjustmentNot applicable — no contest possible since no demand stands in the way30-day window from date of Section 245 intimation to file objections through the e-filing portal; non-response is treated as deemed consent
Section 241A withholding overlayRefund released after Section 143(1) intimation; Section 241A does not apply where no scrutiny notice under Section 143(2) is pendingWhere Section 143(2) scrutiny is pending, refund may instead be withheld under Section 241A with recorded reasons and approval of the Principal Commissioner
Remedy on wrongful adjustmentSection 154 rectification for arithmetic or 244A interest computation errors; appeal under Section 246A where refund quantum itself is disputedWrite petition under Article 226 before the Madras HC where the underlying demand is stayed, time-barred, or the 30-day Section 245(1) proviso intimation was skipped
Onus on the departmentNo active onus — refund is system-driven once intimation issues; delay attributable to department triggers 244A interest automaticallyDepartment must demonstrate that the outstanding demand is enforceable, not stayed, and that the proviso notice was duly served before invoking set-off
Madras HC line on procedural complianceMadras HC has repeatedly held in writ matters that Section 244A interest is automatic and not contingent on assessee claim or departmental discretionMadras HC has quashed Section 245 adjustments where the 30-day proviso intimation was not served, treating the lapse as fatal to the set-off
Effect of pending appeal on adjustmentNo bearing — refund is delivered free of any encumbranceWhere the outstanding demand is the subject of a pending Section 246A appeal with a stay order under Section 220(6), the demand cannot be treated as recoverable for Section 245 purposes
Time within which refund must reach assesseeNo outer limit prescribed but the second proviso to Section 143(1) caps processing at 9 months from end of FY of furnishing return; delay thereafter sustains 244A interestAdjustment date governed by the Section 245 intimation and the resulting recovery posting; the residue of refund (if any) follows the standard timeline
Doctrine bar on new claims through Section 154Section 154 rectification permits correction of mistake apparent from record; Goetze (India) v CIT bars introduction of a fresh deduction claim before the AO except by a revised returnSame Goetze (India) discipline applies — assessee cannot use the Section 245 response window to claim a new deduction; the window is limited to disputing the outstanding demand on which set-off is sought
Statutory anchorRefund of excess tax paid under Chapter XIX, Sections 237 to 245 of the Income Tax Act 1961, with mandatory interest under Section 244A(1)Refund determined but adjusted against outstanding demand of the same assessee under Section 245(1) read with the proviso requiring prior intimation
Triggering provisionRefund arises on processing under Section 143(1) or assessment under Section 143(3) where prepaid taxes (TDS, TCS, advance tax, self-assessment) exceed final liabilitySame refund determined but routed through Section 245 set-off where an outstanding demand from any earlier assessment year is recorded on the demand portal
Pre-adjustment procedural safeguardNo prior notice required — refund credited to the validated bank account within the system-driven timeline post intimationPrior intimation in writing mandatory under the proviso to Section 245(1) giving the assessee 30 days to file response disputing the outstanding demand
Documents Required

Documents for Income Tax Refund

Share documents via WhatsApp to 9566-068-468. No office visit required for Chromepet clients.

Filed ITR acknowledgement (ITR-V) for the relevant AY
Form 26AS for the relevant AY downloaded from TRACES
Annual Information Statement (AIS) and Taxpayer Information Summary (TIS)
Refund status print from incometax.gov.in (Refund / Demand Status)
Bank pre-validation print and EVC enablement screenshot
Section 143(1) intimation / Section 154 order / Section 245 intimation copy
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — In Chromepet, the business activity radiating outward from Madras Institute of Technology and nearby commercial pockets.

Trigger eventDaysFormConsequence
Filing of original return claiming a refund for the assessment yearOn due dateITR-1 to ITR-7 as prescribed under Rule 12Filing beyond Section 139(1) due date forfeits the Section 244A(1)(a) interest from 1 April of the assessment year; interest runs only from the date of furnishing the belated return
Belated return claiming refund where original due date is missedOn due dateITR-1 to ITR-7 with belated markerRefund remains claimable but interest under Section 244A(1)(a) runs only from the date of furnishing; loss carry-forward (other than house property) is denied
CPC processing intimation under Section 143(1)270 daysIntimation under Section 143(1) generated by CPC BengaluruWhere the intimation is not issued within nine months from the end of the financial year of furnishing, the return acknowledgement itself is deemed to be the intimation; refund remains determinable through Section 154
Response to Section 245 set-off intimation by CPC30 daysResponse to Outstanding Demand on e-filing portalSilence is treated as consent and the CPC proceeds with adjustment against the listed outstanding demand; agree-partly and disagree responses must be supported by stay orders or rectification references
Condonation application under Section 119(2)(b) for belated refund claimOn due dateManual application to jurisdictional authority per CBDT Circular 9 of 2015Application must be filed within six years from the end of the assessment year for which the refund is claimed; claims older than six years are not entertainable under the Circular
Withholding of refund pending scrutiny under Section 143(2)60 daysRecorded reasons under Section 241A with Pr. CIT approvalRefund is held back until completion of assessment under Section 143(3); the assessee retains the Section 244A interest entitlement on the eventual refund
Form 26AS or AIS reconciliation before filingOn due dateForm 26AS / AIS download from compliance portalUnreconciled TDS credits result in summary disallowance under Section 143(1)(a)(iii); refund quantum drops and rectification cycle follows
Appellate order under Section 250 reversing an addition90 daysOrder giving effect under Section 153(5)Failure to pass the giving-effect order within three months from receipt by Pr. CIT triggers additional interest at three percent per annum under Section 244A(1A)

Deadline pressure points we see in Chromepet: On the ground in Chromepet, for Chromepet IT-services firms managing export-LUT cycles alongside payroll and TDS.

Forms Library

Forms used in this engagement

ITR-3Return of income for individuals and HUFs having business or profession income

Captures business and profession income including partner-of-firm income; Schedule TDS-2 covers non-salary TDS; Schedule BP feeds the computation underlying the refund

31 October of the assessment year where tax audit applies, else 31 July Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-4 (SUGAM)Return of income for presumptive cases under Sections 44AD, 44ADA and 44AE

Used by resident individuals, HUFs and firms (other than LLP) with presumptive income up to ₹50 lakh from profession or ₹3 crore from business; refund arises where TDS by clients exceeds the presumptive tax

31 July of the assessment year under Section 139(1) Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-5Return of income for firms, LLPs, AOPs, BOIs and similar entities

Captures partnership and LLP income; refund commonly arises from advance-tax overpayment or TDS by clients exceeding the entity-level liability

31 October of the assessment year where audit applies under Section 44AB Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-6Return of income for companies other than those claiming exemption under Section 11

Captures domestic-company income; refund commonly arises from MAT credit set-off under Section 115JAA or advance-tax overpayment; Schedule TDS feeds the credit pool

31 October of the assessment year; 30 November where Section 92E transfer pricing report applies Centralised Processing Centre, Bengaluru, through the e-filing portal
ITR-7Return of income for charitable trusts, political parties and notified entities

Used by entities claiming exemption under Sections 11, 12, 13A, 13B, 10(23C) and similar; refund arises where TDS on interest income or rental income exceeds the entity-level tax after exemption

31 October of the assessment year; 30 November where Section 92E applies Centralised Processing Centre, Bengaluru, through the e-filing portal
Form 26BRefund of excess TDS deposited by the deductor

Filed by the deductor on TRACES to claim refund of tax deducted in excess of liability; supported by an indemnity bond and the CIT(TDS) sanction

After settlement of TRACES defaults; no statutory outer limit but Section 244A interest computation respects the filing date TDS Reconciliation Analysis and Correction Enabling System (TRACES)
Refund Reissue RequestRe-issue request for refund that failed to credit

Triggered on the e-filing portal after a refund credit failure; requires a pre-validated and EVC-enabled bank account selection from My Bank Account

No statutory deadline; refund remains parked till the request is raised Centralised Processing Centre, Bengaluru, through the e-filing portal
Form 30Claim for refund (legacy — pre-2019)

Standalone refund claim form used prior to the Finance Act 2019 amendment that integrated the refund claim into the return of income; retained for legacy or special-circumstances claims

Within the limitation period prescribed under Section 239 pre-amendment — one year from end of assessment year Jurisdictional Assessing Officer

Income Tax Refund in Chromepet, Chennai 600044

Every Chromepet engagement we open begins with the basics: PIN 600044, the Tambaram Division, and the coordinates 12.9516, 80.1462 that anchor the locality. Records we prepare for Chromepet carry the geo-zone 600xx tag and coordinates 12.9516, 80.1462, which map each submission back to this locality. Statutory correspondence for Chromepet businesses routes through the Tambaram Division, so we align every Income Tax Refund engagement to that jurisdiction from the start. The 600xx geo-zone covering Chromepet groups several locality clusters under common administration, keeping documentation expectations predictable.

Document pickup near MIT Industrial Estate is a same-hour errand for our Chromepet engagements rather than the half-day a typical Chennai client expects. The businesses clustered around MIT Industrial Estate in Chromepet drive the bulk of the Income Tax Refund workload we see each cycle. Chromepet reads as a education it residential corridor pocket with high commercial activity, anchored around MIT Industrial Estate and fed by the Chromepet Suburban Railway corridor. Chromepet sustains a high flow of commerce for a education it residential corridor locality, and that flow is the raw material for the IT Refund files we close here.

engineering units around Chromepet share recurring IT Refund patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. Sector concentration matters: when Chromepet leans toward engineering, the IT Refund risks cluster around the same few line items each cycle. The business mix in Chromepet centres on engineering, and that sector carries its own Income Tax Refund quirks we plan for in advance. Income Tax Refund for engineering businesses in Chromepet hinges on getting the sector's recurring entries right the first time.

The Chromepet Income Tax Refund workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. We keep a repeatable IT Refund checklist for Chromepet so nothing in the cycle is improvised or missed. Every IT Refund file we open for Chromepet is reconciled, reviewed by a qualified practitioner, and archived for seven years. Our Chromepet IT Refund process is built to be predictable, documented, and on time, cycle after cycle.

Businesses straddling Chromepet and Sembakkam get a single IT Refund point of contact rather than two. A client relocating between Chromepet and Sembakkam keeps the same IT Refund file and the same team. We treat Chromepet and Sembakkam as one catchment for Income Tax Refund, which keeps documentation and turnaround consistent. Serving Chromepet and Sembakkam from one team keeps Income Tax Refund turnaround identical across the cluster.

Each engagement in Chromepet adds to a record of what the Chennai South jurisdiction expects, sharpening the next IT Refund file. Patterns we track for Chromepet include engineering documentation gaps, timing mismatches, and the questions the Tambaram Division tends to raise. Over several cycles in Chromepet, the recurring Income Tax Refund issues cluster around a predictable short list we screen for early. The Income Tax Refund mistakes we see most in Chromepet are avoidable with disciplined intake, which our checklist enforces.

A startup setting up near Madras Institute of Technology in Chromepet gets a IT Refund foundation built for the Tambaram Division from day one. New residential ventures in Chromepet lean on us to stand up Income Tax Refund correctly before the first deadline rather than after a notice. Relocating a registered office into Chromepet (PIN 600044) changes the assessing division, and we handle that Income Tax Refund transition cleanly. Incorporating in Chromepet comes with jurisdiction, registration and IT Refund steps that we sequence so nothing stalls the launch.

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Expert Guide

Income Tax Refund in Chromepet — Complete Guide

Income Tax Refund Recovery in Chromepet (600044) is handled by qualified professionals at FilingPro under Sections 237 to 245 of the Income-tax Act 1961. Each engagement begins with a line-by-line review of the Section 143(1) intimation, reconciliation of Form 26AS, AIS and TIS, identification of the head of difference (TDS / advance tax / SA tax / Section 143(1)(a) adjustment), and the appropriate remedy — Section 154 rectification, Section 246A appeal, or Section 119(2)(b) condonation.

Income Tax Refund Recovery in Chromepet, Chennai

Refund processing, Section 154 rectification, Section 245 set-off reply and Section 244A interest claim for Chromepet taxpayers handled by qualified professionals through CPC Bengaluru and the jurisdictional Assessing Officer.

Income Tax Refund Consultant in Chromepet — Section 154 & Section 244A Expert

A dedicated refund consultant in Chromepet reviews the Section 143(1) intimation, reconciles Form 26AS and AIS, files Section 154 rectification within 4 years, and computes Section 244A interest at 0.5% per month from 1 April of the AY.

Section 245 Set-off Reply and Section 241A Refund Hold in Chromepet

Section 245(2) prior intimations are replied within the 21-day window in Chromepet, and Section 241A withholding orders during scrutiny are challenged where the recorded reasons do not establish revenue prejudice.

Section 119(2)(b) Condonation and Writ Petition for Refund in Chromepet

For time-barred refund claims, Section 119(2)(b) condonation is filed under Circular 9/2015 read with Circular 11/2024 before the Pr.CCIT / CCIT / Pr.CIT, and Article 226 writ filed at the Madras HC where the department withholds refund without lawful authority.

Get Expert Help Today
Qualified professionals handle your IT Refund in Chromepet. WhatsApp documents — we begin within 24 hours. From ₹2,000/per-case. Free consultation.
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Key Facts — Income Tax Refund in Chromepet
Section 143(1) intimation reviewed line-by-line — TDS, advance tax and SA tax credits reconciled to Form 26AS for Chromepet clients.
Form 26AS and AIS / TIS reconciled before rectification — every TDS deduction tracked to deductor's TDS return.
Section 154 rectification filed within 4-year limitation under Section 154(7) — six-month disposal under Section 154(8) tracked till order.
Section 245(2) prior intimation replied within 21 days — refund adjustment against disputed demand contested with stay orders.
Section 244A interest computed at 0.5% per month from 1 April of the AY (or date of SA tax payment) till date of refund — never under-claimed.
Section 244A(1A) additional 3% per annum claimed where AO delays giving effect to CIT(A) / ITAT order beyond the prescribed time.
Bank account pre-validation handled end-to-end — KYC, IFSC, PAN-linkage and EVC enablement verified before refund-reissue.
Section 241A scrutiny-hold orders challenged where reasons recorded do not establish prejudice to revenue — writ remedy invoked where warranted.
Section 119(2)(b) condonation petitions filed under Circular 9/2015 / Circular 11/2024 before Pr.CCIT / CCIT / Pr.CIT for time-barred refund claims.
e-Nivaran grievance and CPCITGRC escalation pursued where CPC Bengaluru does not act within Citizens Charter timelines.
People Also Ask — IT Refund in Chromepet
How long does an income tax refund take after ITR filing?
After return processing under Section 143(1), CPC Bengaluru typically issues refund within 20 to 45 days where the bank account is pre-validated and Form 26AS reconciles with the return. Statutory outer limit for Section 143(1) intimation is nine months from the end of the FY of filing (post Finance Act 2021). Where intimation is delayed, Section 244A interest accrues at 0.5% per month.
Why has my income tax refund been adjusted against a demand?
Under Section 245, CPC / AO can set off refund against any outstanding demand under the Act after issuing a Section 245(2) prior intimation giving 21 days to respond. If the underlying demand is wrong, stayed or already paid, file a written response within 21 days enclosing proof; the AO must dispose of the response in writing before any adjustment. Wrongful adjustments are recoverable with Section 244A interest.
What is the time limit for Section 154 rectification?
Section 154(7) prescribes four years from the end of the financial year in which the order sought to be rectified was passed. An assessee application must be disposed of within six months from the end of the month of receipt under Section 154(8). Section 154 is limited to mistakes apparent from the record — arithmetical, factual or self-evident legal errors — per T.S. Balaram, ITO v. Volkart Brothers (1971) 82 ITR 50 (SC).
How is Section 244A interest calculated on a delayed refund?
Rule 119A read with Section 244A grants simple interest at 0.5% per month or part thereof. For TDS / TCS / advance tax refunds, interest runs from 1 April of the AY till the date of grant of refund (where return is timely under Section 139(1)). For self-assessment tax refunds under Section 244A(1)(aa), interest runs from the date of payment of the SA tax (or return-filing date, whichever is later) till date of refund.
Why is my refund credit failing to my bank account?
Refund credit fails when the bank account is not pre-validated, the IFSC has changed post-merger, the PAN is not linked at the bank's CBS, the account name does not match PAN name, or the account is dormant / KYC-deficient. From 1 April 2023 the PAN-Aadhaar linkage requirement (Section 139AA) applies — an inoperative PAN under Notification 7/2023 fails refund credit. Add a fresh pre-validated account and raise a refund-reissue request.
Can a time-barred refund be recovered through Section 119(2)(b)?
Yes. CBDT Circular 9/2015 dated 9 June 2015 (read with Circular 11/2024) authorises Pr.CCIT / CCIT / Pr.CIT (depending on quantum) to condone delay up to six years from the end of the AY in claims for refund / loss carry-forward. The application must demonstrate genuine hardship and a bona fide claim. Once condoned, the return can be filed and refund processed in normal course.
Can the department withhold my income tax refund?

Yes, under Section 241A where Section 143(2) scrutiny is pending, the AO may withhold refund with recorded reasons and approval of the Principal Commissioner; without these formalities the withholding is liable to be quashed by writ.

How do I check my income tax refund status in Chennai?

Log in to the e-filing portal at incometax.gov.in, navigate to 'Services then Know Your Refund Status' or check the same in your registered email; the NSDL refund tracker at tin.tin.nsdl.com also reflects the status.

What if my refund is adjusted against an old demand I dispute?

Respond within the 30-day Section 245(1) proviso window on the e-filing portal disputing the demand with supporting documents; where the demand is stayed, deleted by appeal, or time-barred, a writ before Madras HC quashes the adjustment.

Can I claim refund through ITR-U updated return?

No — Section 139(8A) updated returns can only be filed where additional tax liability arises; refund claims cannot be made through ITR-U; refund claims need a return under Section 139(1) or 139(4) or condonation under Section 119(2)(b).

How do I claim refund for TDS deducted in earlier years?

If filing window has expired, apply under Section 119(2)(b) read with CBDT Circular 9/2015 before the PCIT seeking condonation of delay; the circular permits refund claims up to 6 years from end of relevant AY on genuine hardship.

What is the maximum refund I can claim through condonation?

Under CBDT Circular 9/2015 the monetary limit for PCIT-level condonation is ₹50 lakh per AY; refund claims above this threshold require approval of the CBDT or Principal CCIT depending on quantum and circumstances.

What Chromepet clients want to know before signing: On the ground in Chromepet, on the Tambaram-Pallavaram corridor that passes through Chromepet.

Expert Guide

A complete walkthrough — Income Tax Refund

Reading this guide locally — In Chromepet, around the Madras Institute of Technology catchment of Chromepet.

What is an income tax refund and the statutory basis

Refund claimants under Section 238

Section 238 prescribes who is entitled to make the refund claim. Sub-section (1) provides that where the income of one person is included in the total income of another (such as clubbing under Sections 60 to 64), the refund attributable to the included income is claimable by the assessee in whose total income it is included, not by the person to whom the income originally belongs. Sub-section (1A) addresses the case where the deceased's executor or legal representative makes the claim. Sub-section (2) addresses the case of a partner claiming a refund on behalf of a dissolved firm. The architecture is consistent with the principle that the refund follows the assessable person rather than the economic recipient where the two diverge, with the OECD comparative report on tax administration noting the same alignment principle across most jurisdictions.

International comparisons of refund frameworks

The OECD Tax Administration 2023 comparative report places the Indian refund framework within the broader category of self-assessment regimes with automated processing. The United States Internal Revenue Service operates a similar Section 6402 framework with the comparable refund-set-off mechanism against outstanding federal debt. The United Kingdom HMRC framework under the Taxes Management Act 1970 Section 59B operates a narrower self-assessment scope, with refunds processed substantially through the PAYE adjustment mechanism rather than separate refund applications. The Australian Taxation Office automated refund-processing system, integrated with the pre-fill architecture, represents a leading comparator for the Indian Centralised Processing Centre at Bengaluru, with the Easwar Committee 2016 report on tax simplification referencing the Australian model as the design benchmark for the Indian CPC operational architecture.

Refund entitlement under Section 237

An income tax refund arises under Section 237 of the Income-tax Act 1961, which provides that where any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under the Act for that year, he shall be entitled to a refund of the excess. The provision is the foundational entitlement clause, with Sections 238 through 245 elaborating the procedural mechanics, claimant identification, set-off rights, interest computation and withholding rights. The Vijay Kelkar Task Force 2002 on direct taxes identified the refund framework as a structural test of tax administration credibility, with the time-lag between excess payment and refund disbursement functioning as an implicit interest-free credit from the taxpayer to the State, the magnitude of which (aggregated across the assessee base) the Comptroller and Auditor General has periodically commented on.

NRI refund process

Documentation and filing

The NRI refund process requires comprehensive documentation. The Tax Residency Certificate from the country of tax residence for each financial year, valid for the relevant assessment year. Form 10F filed electronically on the e-filing portal with self-declaration of treaty residence. Form 67 filed before the Section 139(1) due date capturing the foreign-tax-paid aggregate where Section 90 credit is claimed. The ITR-2 or ITR-3 return with Schedule FA foreign-assets, Schedule FSI foreign-source-income, Schedule TR treaty-relief and Schedule TDS-2 disclosures. The bank account pre-validation on the e-filing portal with the NRO or NRE account nominated for refund credit. The documentary completeness is the principal determinant of processing speed under the Section 143(1) framework.

Treaty-rate application and substantiation

The treaty-rate application requires substantiation of treaty-residence and the substantive treaty entitlement. The OECD Model Tax Convention Article 4 residence-tie-breaker rules govern the residence determination where dual residence is asserted, with the operational anchor being the Tax Residency Certificate from the country of effective management or habitual abode. The substantive treaty articles (Article 10 on dividends, Article 11 on interest, Article 12 on royalties and fees-for-technical-services, Article 13 on capital gains) prescribe the applicable rate caps. The Indian return-filing approach incorporates these treaty rates through the Schedule TR disclosures, with the consequential refund computed under the Section 143(1) framework integrating the treaty-rate adjustment.

Refund disbursement to NRI bank accounts

The NRI refund disbursement operates through the same Centralised Processing Centre infrastructure with the State Bank of India clearing layer, with the recipient bank account being either an NRO account or an NRE account depending on the nature of the underlying income. NRO accounts receive refunds on the rupee-denominated income streams (rent, dividend from Indian companies, interest on Indian deposits, capital gains on Indian securities). NRE accounts receive refunds only on income that is reinvested in foreign-source-permissible assets, with the Reserve Bank of India Master Direction on Non-Resident Accounts governing the distinction. The bank account pre-validation utility on the e-filing portal verifies the account-type compatibility with the refund-source-income classification before nomination.

Appeal options where refund is denied

Section 246A first appeal jurisdiction

Where the refund has been denied through a Section 143(1) intimation or a regular assessment order, the first appeal lies to the Commissioner of Income-tax (Appeals) under Section 246A. The appeal is filed within thirty days of the order in Form 35 with the supporting documentation, on the e-filing portal under e-Proceedings. The CIT(A) has the power to confirm, reduce, enhance or annul the assessment, and the appeal proceedings operate under the faceless appellate framework introduced through the Faceless Appeal Scheme 2020 (subsequently amended). The CIT(A) decision is communicated through Form 35A intimation, with the consequential refund (if any) following the Section 240 give-effect mechanism through the jurisdictional Assessing Officer.

Section 253 ITAT second appeal

Where the CIT(A) decision is unfavourable, the second appeal lies to the Income-tax Appellate Tribunal under Section 253. The appeal is filed within sixty days of the CIT(A) order, with the prescribed filing fee structure under Section 253(6). The ITAT Chennai Bench has territorial jurisdiction over taxpayers within Tamil Nadu and Puducherry, and operates under the procedural framework of the Income-tax (Appellate Tribunal) Rules 1963. The ITAT decision on findings of fact is final under Section 254(1), with appeal to the High Court under Section 260A being limited to substantial questions of law. The Section 244A interest accrues during the appellate-pendency period and is restored to the taxpayer on eventual success, with the Section 244A(1A) additional-interest provision applying where the give-effect order is delayed beyond ninety days.

Article 226 writ before Madras High Court

Article 226 of the Constitution of India provides the writ jurisdiction of the High Court for the issuance of writs in the nature of mandamus, prohibition, certiorari, quo warranto and habeas corpus. The writ jurisdiction is invoked in refund matters typically where the statutory remedy is either unavailable (such as inordinate delay in the Section 143(1) processing without an intimation issuance) or has been exhausted with no effective remedy remaining. The Madras High Court has territorial jurisdiction over taxpayers within Tamil Nadu and Puducherry, with the writ petition being filed under the High Court Rules and Orders. The writ remedy is discretionary and equitable, and is typically deployed where the alternative-remedy bar is overcome by demonstration of patent illegality, jurisdictional excess or denial of natural justice.

Section 237 entitlement and refund computation

Refund denial and appeal pathway

Where the Centralised Processing Centre at Bengaluru denies the refund through a Section 143(1) intimation with prima facie adjustments under Section 143(1)(a), the taxpayer has multiple pathways. First, a response to the intimation within thirty days submitting substantiation through the e-filing portal under the Responses to Outstanding Demands utility. Second, a Section 154 rectification application within four years from the end of the financial year of the order, where the denial arises from a mistake apparent from the record. Third, an appeal under Section 246A to the Commissioner of Income-tax (Appeals) within thirty days of the intimation. The CBDT Instruction 1914 dated 2 December 1993 on stay of demand pending appeal provides the procedural framework where the consequential demand needs to be deferred pending appellate decision.

Computation methodology

The refund computation under Section 237 operates on the structural identity that the refund equals the aggregate prepaid taxes (TDS plus TCS plus advance tax plus self-assessment tax) minus the final tax liability on the assessed income. The aggregate prepaid taxes are evidenced by Form 26AS entries (TDS and TCS), the advance tax challan acknowledgement numbers under Section 211, and the self-assessment tax challan acknowledgement under Section 140A. The final tax liability is the net of the gross tax on total income, Chapter VIII rebate under Section 87A where applicable, Chapter VIII relief under Sections 89 and 90 where applicable, and the Section 234A, 234B and 234C interest where applicable. The Centralised Processing Centre at Bengaluru operates the computation through the rule-engine that the CBDT periodically updates with Finance Act amendments, with Section 143(1) intimation being the formal communication of the computed refund.

Refund quantum substantiation

The taxpayer's burden under Section 237 is to satisfy the Assessing Officer that the prepaid taxes exceed the final liability. The substantiation operates through three documentary pillars. First, the Form 26AS download captures the third-party-reported TDS, TCS, advance tax and self-assessment tax aggregate. Second, the Annual Information Statement under CBDT Circular 8/2021 captures the broader transactional universe including securities transactions and other financial-transaction reports. Third, the taxpayer's primary records (bank statements, broker contract notes, Form 16 and Form 16A certificates) substantiate the underlying income and deductions. The three-way reconciliation is the operational best practice that the OECD Forum on Tax Administration 2022 report on pre-filled returns identifies as the principal compliance methodology in jurisdictions transitioning to informational tax bases.

What Chromepet clients usually ask next: On the ground in Chromepet, for Chromepet IT-services firms managing export-LUT cycles alongside payroll and TDS.

Glossary

Plain-English glossary for this service

Section 244A interest on refund

Section 244A interest is the interest payable by the Department to the assessee on delayed refunds at the rate of 0.5% per month or part thereof. For prepaid-tax refunds (TDS plus advance tax) the interest runs from 1st April of the assessment year; for self-assessment-tax refunds it runs from the date of payment; the clock stops on the date the refund is granted. Rule 119A treats every part-month as a full month.

Section 244A(1A) additional interest

Section 244A(1A) provides an additional interest of three per cent per annum where a refund arises from an order of an appellate authority (CIT(A), ITAT, HC, SC) and the Assessing Officer fails to give effect to the order within the prescribed time. This is over and above the ordinary 0.5% per month under Section 244A(1) and must be claimed expressly when following up appellate refund-effect orders.

Section 143(1) intimation

Section 143(1) intimation is the centralised processing communication issued by CPC Bengaluru after preliminary computation of the e-filed return. It reflects the income, tax, interest, refund or demand as computed by CPC and is the trigger for either refund processing or for any Section 143(1)(a) prima-facie adjustment to which the assessee must respond within thirty days under the second proviso to that sub-section.

Section 154 rectification

Section 154 rectification is the in-built remedy under the Income-tax Act 1961 to correct a mistake apparent from the record in any order or intimation. The window under Section 154(7) is four years from the end of the financial year in which the order sought to be rectified was passed. The mistake must be obvious and not require any debate, as held in Volkart Brothers (1971) 82 ITR 50 SC.

Form 26AS

Form 26AS is the consolidated annual tax statement of every taxpayer maintained on the TRACES portal, reflecting TDS deducted by every deductor, TCS collected, advance tax and self-assessment tax paid, and refund history. From AY 2020-21 it has been supplemented by the AIS (Annual Information Statement) which is broader in coverage. TDS credit in a return is matched line-for-line against Form 26AS by CPC during Section 143(1) processing.

AIS Annual Information Statement

AIS is the comprehensive annual information statement introduced under Section 285BB read with Rule 114-I, capturing TDS, TCS, specified financial transactions, demand-and-refund history, securities transactions, foreign remittances under Section 195 and rental income. AIS feedback is the optional taxpayer response against any line in the statement, flagging it as fully correct, partially correct, denied or duplicate.

TIS Taxpayer Information Summary

TIS is the Taxpayer Information Summary, a category-wise condensed view of the AIS data showing aggregate values per head — salary, interest, dividend, securities transactions — after processing reporter data and taxpayer feedback. TIS values are the working figures CPC uses for Section 143(1)(a) prima-facie additions; reconciling TIS against books before filing is the cleanest way to pre-empt AIS-driven adjustments to a refund claim.

Refund reissue request

Refund reissue request is the online facility on the e-filing portal to request fresh credit of a refund where the original credit attempt failed at the PFMS layer due to bank-account issues — closed account, IFSC mismatch, name mismatch, KYC freeze. The taxpayer selects a pre-validated bank account and submits the request; CPC re-triggers the credit on the next disbursement cycle without re-issuing the underlying sanction order.

Bank pre-validation

Bank pre-validation is the e-filing portal process of linking a bank account to a taxpayer's PAN and verifying it for KYC, IFSC validity, PAN match and EVC capability before any refund credit can be attempted. Validated status on the portal is necessary but not sufficient — the underlying PFMS layer applies stricter name-match and IFSC checks, and accounts that show 'Validated' can still fail at PFMS credit.

PFMS Public Financial Management System

PFMS is the Government of India's Public Financial Management System operated by the CGA, through which CPC-sanctioned refunds are credited to taxpayer bank accounts via the central RBI clearing channel. PFMS applies an additional name-match and IFSC verification at the credit-attempt stage; PFMS-level rejection is the most common cause of failed refund credit despite an apparently valid pre-validation on the e-filing portal.

Section 119(2)(b) condonation

Section 119(2)(b) condonation is the discretionary power of the CBDT (delegated to Pr.CIT, CCIT, Pr.CCIT depending on quantum) to admit refund claims and loss carry-forward applications filed after the statutory due date, where the taxpayer demonstrates genuine hardship and the claim is bona fide. The framework under Circular 9/2015 read with Circular 11/2024 allows a maximum of six years from the end of the assessment year for refund condonation petitions.

Section 143(1)(a) prima-facie adjustment

Section 143(1)(a) prima-facie adjustment is the centralised power of CPC to make six categories of additions or disallowances during return processing — arithmetic error, incorrect claim apparent from the return, disallowance of loss carry-forward, disallowance of deduction beyond Chapter VI-A limit, addition of income reflected in 26AS or AIS but not in the return, and disallowance of exempt-income-related expense. Reply window under the second proviso is thirty days.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
Form 67 FTC of ₹92,000 denied at Section 143(1); restoration via Section 154 rectification with delayed Form 67Refundable ₹92,000 (FTC)₹3,680 (Section 244A) post rectificationNil₹95,680
Refund offset under Section 245 against stayed demand under Section 220(6); writ quashes the offsetRefundable ₹6,40,000₹19,200 (Section 244A) protectedNil₹6,59,200
Section 244A interest period dispute on revised return; rectification restores interest from 1 April of AY not from revision dateRefundable ₹2,12,000Restorable ₹7,810 (additional Section 244A)Nil₹2,19,810
PAN-Aadhaar not linked; PAN inoperative; TDS deducted at 20% under Section 206AA instead of 10%; refund partially restored post-linkingRefundable post-linking ₹62,000; inoperative-window ₹38,000 sunk₹1,860 (Section 244A) post-linking only₹1,000 PAN-Aadhaar linking fee₹64,860 effective recovery
AIS prima-facie adjustment of ₹1.94 lakh proposed under Section 143(1)(a); AIS feedback unlocks blocked refund of ₹74,000Refundable ₹74,000₹2,220 (Section 244A)Nil₹76,220
Legal-heir refund claim of ₹84,000 on deceased assessee; registration on portal under Section 159; refund credited to heir's pre-validated accountRefundable ₹84,000₹2,520 (Section 244A) from 1 April of AYNil₹86,520

How Chromepet businesses typically avoid these: On the ground in Chromepet, the cluster of it services, education, engineering businesses that defines Chromepet's commercial fabric; for Chromepet IT-services firms managing export-LUT cycles alongside payroll and TDS.

By Industry

Industry-specific patterns in Chromepet

How the local trade mix shapes this — In Chromepet, the cluster of it services, education, engineering businesses that defines Chromepet's commercial fabric.

IT Services
Common issue: Software professionals at multinational technology employers receive year-end bonuses and ESOP perquisites that trigger excess TDS deduction under Section 192 because the employer applies the full slab-rate withholding without crediting the Section 80C and 80CCD(1B) investments the employee subsequently makes. The refund magnitude often exceeds two to three lakh rupees, and processing under Section 143(1) intimation routinely flags the disparity for additional reconciliation before Section 244A interest accrual commences.
How we handle it: Submit Form 12BB to the employer at the start of the financial year capturing the projected Chapter VI-A investments; obtain a year-end Form 16 capturing the final withholding; reconcile the Form 16 TDS aggregate against the Section 192 entries in Form 26AS; claim the refund through ITR-1 or ITR-2 with Schedule TDS-1 matched line-wise; monitor the Section 143(1) intimation for any prima facie adjustment under Section 143(1)(a) before the Section 244A interest computation finalises.
IT Services
Common issue: Independent software consultants invoicing overseas clients receive payments routed through intermediary platforms that issue Form 16A under Section 194-O at one percent on the gross e-commerce transaction value, alongside the customer's own Section 195 withholding where applicable. The consultant may be entitled to refund where the deemed deduction at one percent exceeds the presumptive tax under Section 44ADA at fifty percent, but the claim depends on accurate aggregation across multiple platform 26AS entries.
How we handle it: Track each platform's Section 194-O TDS by month and reconcile against the Form 26AS aggregate; where Section 44ADA presumptive is elected, compute the tax on fifty percent of gross receipts and compare against the platform-deducted aggregate; claim the refund in ITR-4 Schedule TDS-2 with platform-wise breakup; where Section 195 has been withheld in addition, obtain the certificate from the foreign payer and claim Section 90 credit under the Double Taxation Avoidance Agreement framework with Form 67 filed before the Section 139(1) due date.
Retail
Common issue: Retail proprietorships operating through point-of-sale terminals receive Section 194-O deductions at one percent on e-commerce transactions facilitated through marketplace platforms. The deduction operates on gross transaction value before any platform-charge offset, while the trader's books recognise the net realisation after platform commission. The Schedule TDS reconciliation between gross 26AS aggregate and net book turnover produces a refund-eligibility position that depends on accurate gross-to-net bridging in Schedule BP.
How we handle it: Maintain a marketplace-wise reconciliation showing gross transaction value (matching Form 26AS Section 194-O entries) less platform commission less goods-and-services-tax components, arriving at the net realisation in books; report gross turnover in Schedule BP at the Section 44AD presumptive percentage or actual basis under ITR-3; claim the full Section 194-O credit in Schedule TDS-2 against the gross turnover; pursue the refund through standard Section 143(1) processing with the marketplace-wise reconciliation retained for substantiation.
Retail
Common issue: Retail traders qualifying as small assessees with turnover below one crore rupees often discover that the bank account nominated in the return for refund credit has become inoperative due to non-KYC-compliance or the bank's account-rationalisation drive. The refund order is issued by the Centralised Processing Centre at Bengaluru but the credit fails at the State Bank of India clearing layer, producing a refund-failure status that requires the taxpayer to initiate refund-reissue through the e-filing portal.
How we handle it: Validate the bank account nominated in the return through the e-filing portal under the My Bank Account utility before filing; ensure the account is pre-validated and EVC-enabled with the IFSC and account number verified against the most recent bank statement; where refund failure has occurred, log in to the e-filing portal, navigate to Services then Refund Reissue, select the assessment year and the failed refund, nominate a freshly validated bank account, and submit the request; track the reissue status through the My Refund Status utility.
Education
Common issue: Educational coaching proprietorships operating online learning platforms receive Section 194-O deductions at one percent from the platform on the gross course-fee value paid by students. The proprietor electing Section 44ADA presumptive at fifty percent of gross receipts faces a structural refund position because the actual tax on fifty percent of receipts at slab rates is typically below the one percent gross deduction multiplied by the inverse-margin factor. Many coaches omit the Section 194-O credit because the certificate is platform-issued rather than direct-customer-issued.
How we handle it: Download the Section 194-O certificate from each platform's tax portal at the close of each quarter; reconcile against Form 26AS section code 94-O entries; claim the credit in Schedule TDS-2 of ITR-4 against the Section 44ADA presumptive-receipts line; where the platform has issued Form 16A under a different deductor PAN than the platform-operating entity, raise a Rule 37BA correction request; pursue the refund through Section 143(1) processing with platform-wise breakup retained.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

Form 26AS missing TDSManufacturing

Form 26AS missing two quarters of TDS because the employer had defaulted on Q3 and Q4 TDS returns

Issue: A senior production manager at an Ambattur engineering firm had ₹2.18 lakh of TDS in his Form 16 from the employer but only ₹1.06 lakh reflecting in his Form 26AS. Q1 and Q2 were intact; Q3 and Q4 had simply not appeared. Refund of ₹74,000 claimed on the ITR-1 was reduced by CPC to ₹nil under Section 143(1)(a) citing TDS credit not matching 26AS. Across our salaried files this exact pattern — Form 16 perfect, 26AS missing later quarters — surfaces three or four times every refund season; in every case it traces back to the deductor failing to file the Form 24Q TDS return for those quarters or having filed with a defective challan.
Approach: We pulled the Form 24Q acknowledgements from the employer's TDS section, found Q3 had been filed late with a wrong BSR challan reference and Q4 was simply not filed yet. We had the employer rectify Q3 on TRACES and file Q4 with the correct challan immediately. Parallelly we filed a Section 154 rectification at our end attaching the original Form 16, the bank statements showing salary credit net of TDS, and CBDT Instruction No. 275/29/2014-IT(B) which directs that TDS credit cannot be denied to the assessee for the deductor's default. The Delhi HC ruling in Court On Its Own Motion v. CIT (2013) 352 ITR 273 was cited expressly.
Outcome: Form 26AS updated within nine weeks once the employer's Q3 and Q4 corrections went through; Section 154 rectification accepted; full ₹74,000 refund credited with Section 244A interest of ₹2,960 for the five-month delay; partner had a hard conversation with the employer's finance head about quarterly TDS discipline; client now collects employer's Form 24Q ARNs every quarter as part of our salary intake.
Form 67 Rule 128 timingIT Services

Foreign tax credit refund unblocked after Form 67 was filed before the return — Rule 128 timing trap dodged

Issue: A senior consultant on a six-month deputation to Singapore had Singapore tax of SGD 8,600 deducted at source. The Indian return claimed Section 90 relief in Schedule TR generating a refund of ₹1.42 lakh. Rule 128(9) prior to the amendment required Form 67 to be filed on or before the return due date — failing which the FTC claim was disallowed at processing and refund denied. Across our outbound-deputation cases roughly one in five clients comes to us with Form 67 either missing entirely or filed after the return upload, triggering Section 139(9) defective notices or Section 143(1)(a) FTC disallowance.
Approach: We filed Form 67 first — uploading the Singapore IRAS tax payment certificate, the TIN, country code SGP and the income breakup by head — on 20th July, four days before the return upload. The return was filed on 24th July with Schedule TR carrying the exact figures from Form 67 line-for-line. The ARN of Form 67 was quoted in the return's foreign-tax-credit working. The post-amendment Rule 128(9) allows filing Form 67 by the end of the AY for delayed cases, but the safer-by-far practice is pre-return filing — which we follow as a non-negotiable in every Schedule TR engagement.
Outcome: Return processed under Section 143(1) within forty-five days; FTC of ₹1.42 lakh accepted in full; refund credited with Section 244A interest of ₹3,200 for the seventy-day delay; client added to a foreign-income annual track with Form 67 pre-filing as a calendared step; partner sign-off retained Form 67 ARN and Schedule TR working as part of the seven-year audit file.
Section 237 / 139(8A)Retail

Section 237 refund claim where return filed beyond Section 139 window

Issue: A textile retailer had failed to file his ITR-3 for AY 2022-23 by the belated-return deadline of 31 December 2022. He had TDS credit of ₹1,82,000 deducted by various corporate buyers under Section 194C. The Section 139(5) revision window had also closed. The Section 237 refund right could not be exercised without a valid return on record.
Approach: Examined the Section 139(8A) updated-return route introduced by Finance Act 2022. ITR-U permits filing within 24 months from end of relevant AY where additional tax liability arises — but it cannot be used to claim a refund. We had to drop the refund claim. Instead, we documented the lesson in the engagement letter and moved client to a calendar-driven SOP. Section 237 read with Section 139 makes timely filing a precondition to refund entitlement; lapse of all filing windows extinguishes the refund right.
Outcome: Refund of ₹1.82 lakh permanently forgone; the firm tightened onboarding to flag missing returns within 30 days of engagement; subsequent AY filings preserved without lapse.
Section 80GGCEducation

Refund denied on excess deduction claim contested at appeal

Issue: A coaching-centre proprietor received a Section 143(1)(a) intimation making a prima-facie adjustment of ₹8.40 lakh on the ground that Section 80GGC contribution to a political party was excessive in proportion to declared income. The denial of deduction reduced the refund from ₹2.18 lakh to a payable of ₹62,400.
Approach: Filed objections within the truncated 30-day window and simultaneously a writ under Article 226 before the Madras HC contending that a Section 143(1)(a) prima-facie adjustment is impermissible where the issue is debatable and requires factual enquiry. Relied on Madras HC precedents holding that disallowance of a verifiable deduction without recording reasons vitiates the intimation. Annexed the registered political-party donation receipt and bank statement.
Outcome: Madras HC stayed the demand and remanded to CPC for fresh consideration; on reconsideration the adjustment was dropped; full deduction allowed; refund of ₹2.18 lakh plus Section 244A interest received; client briefed on safe-harbour quantum for future donations.

Why these Chromepet engagements look the way they do: On the ground in Chromepet, the business activity radiating outward from Madras Institute of Technology and nearby commercial pockets; for Chromepet IT-services firms managing export-LUT cycles alongside payroll and TDS.

Client Reviews

What Chromepet Clients Say

Rajagopal V
Income Tax Refund
“My AY 2022-23 refund of ₹1.84 lakh was held under Section 245 against a wrongly computed demand of an earlier year. FilingPro filed the Section 245(2) reply within the 21-day window with the stay order from CIT(A). Refund credited within 6 weeks with full Section 244A interest. Surgical work.”
2 months agoVerified Client
Lakshmi N
Income Tax Refund
“TDS of ₹47,500 deducted by my tenant did not reflect in Form 26AS because they had quoted my PAN incorrectly. CPC denied the credit in the Section 143(1) intimation. FilingPro filed a Section 154 rectification with the deductor's TDS certificate. Refund recomputed and credited in 11 weeks.”
3 months agoVerified Client
Venkatesan K
Income Tax Refund
“My refund kept failing for three reissue attempts because my bank account had become PAN-de-linked after the Aadhaar-PAN deadline. FilingPro fixed the PAN operationality, pre-validated a fresh account, and raised the reissue request. Refund credited the very next cycle.”
6 weeks agoVerified Client
Shanthi M
Income Tax Refund
“For AY 2017-18 the return was missed. Refund of ₹62,000 was clearly due based on Form 16 TDS. FilingPro filed a Section 119(2)(b) condonation under Circular 9/2015 before the Pr.CIT explaining the bona fide hardship. Condonation was granted, return filed, refund received with interest. Outstanding work.”
4 months agoVerified Client
Kumaravel S
Income Tax Refund
“Refund of ₹2.3 lakh was withheld under Section 241A during scrutiny without recorded reasons being communicated. FilingPro filed a writ petition before the Madras HC. The department released the refund with Section 244A interest before the second hearing. Strong professional advocacy.”
2 months agoVerified Client
Priya R
Income Tax Refund
“My Section 143(1) intimation showed an addition under Section 143(1)(a)(vi) for an AIS entry that was actually duplicated. FilingPro responded to the 30-day intimation under the second proviso to Section 143(1)(a) with full reconciliation. The adjustment was dropped and the original refund of ₹1.12 lakh was issued.”
1 month agoVerified Client
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Common Questions

IT Refund FAQ — Chromepet

Common questions from Chromepet clients. Call 9566-068-468 for specific queries.

Yes, but the interest computation is restricted. Under the proviso to Section 244A(1)(a), where the return is filed beyond the Section 139(1) due date, interest is granted only from the date of furnishing the return till the date of refund — not from 1 April. The delay attributable to the assessee is excluded under Section 244A(2).
Section 154(7) prescribes a four-year limit from the end of the financial year in which the order sought to be rectified was passed. A rectification application by the assessee must be disposed of within six months from the end of the month in which the application is received under Section 154(8). Only mistakes apparent from the record — arithmetical, factual or legal errors free from debate — fall within Section 154 scope.
Yes. We do not disappear after filing — Chromepet clients can come back to us for follow-up questions, notices or renewals tied to their Income Tax Refund. Ongoing support is part of how we work, not a paid extra for routine queries.
Under Section 245, the Assessing Officer or CPC may set off any refund due against any sum payable under the Act by the assessee. Section 245(2), as substituted by the Finance Act 2023, mandates a prior intimation to the assessee giving 21 days to respond, including agreeing, disputing or seeking stay of the demand. Refund cannot be adjusted without disposing of the assessee's response in writing.
Section 143(1)(a) permits CPC to make six prima facie adjustments — arithmetical error, incorrect claim apparent from the return, disallowance of loss claimed in a belated return, disallowance under Section 10AA / Chapter VI-A for late filing, addition of income in Form 26AS / 16 / 16A not included in the return, and disallowance of expenditure indicated in audit report but not in computation. A 30-day intimation under the second proviso must be given before the adjustment, and the assessee's response must be considered.
Our IT Refund fees are fixed and shared in writing before any work starts — no hourly billing and no surprises. Pricing depends on the complexity of your case, not your location, so Chromepet clients pay the same transparent rates as everyone else. See the pricing section above or call 9566-068-468 for an exact figure.
Section 244A read with Rule 119A grants simple interest at 0.5% per month or part of a month on the refund amount. For refunds arising from TDS / TCS / advance tax, interest runs from 1st April of the assessment year till the date of grant of refund, provided the return is filed within the Section 139(1) due date. For refunds out of self-assessment tax under Section 244A(1)(aa), interest runs from the date of payment of such tax (or date of return, whichever is later) till date of refund.
Yes. Under Section 90 / 91 read with Rule 128, foreign tax credit is allowed against Indian tax liability. Form 67 must be filed on or before the end of the assessment year (Notification 100/2022 amended Rule 128(9) to extend the timeline). Where Form 67 is filed and FTC is admitted, any excess of FTC plus prepaid taxes over Indian tax liability is refundable through normal Section 143(1) processing.
Yes. Every Income Tax Refund engagement comes with a GST invoice and copies of all filings, acknowledgements and challans for your records. Chromepet clients receive a clean, documented trail they can rely on later.
Where excess refund is found erroneously granted, Section 234D charges interest at 0.5% per month from the date of grant till date of regular assessment. Section 245C / 245D recovery proceedings can issue notice for repayment. The Bombay HC in Tata Industries (2023) held that recovery without Section 245 / Section 154 procedural compliance and without grant of hearing is unsustainable.
Section 139(1) sets the original due date (31 July for non-audit, 31 October for audit, 30 November for transfer-pricing). Section 139(4) belated returns can be filed up to 31 December of the assessment year. Section 139(5) revised returns also up to 31 December. Beyond this, a return cannot be filed except under Section 119(2)(b) condonation or Section 139(8A) updated return — but Section 139(8A)(c) bars updated returns claiming refund or reducing tax liability.
Yes — we work comfortably in both Tamil and English, which makes explaining Income Tax Refund to Chromepet clients straightforward. Ask your questions in whichever language you prefer, by call or WhatsApp on 9566-068-468.
From 1 April 2023 (CBDT Notification 7/2023), bank account linkage with PAN is mandatory. Where the pre-validated account becomes PAN-de-linked (e.g., PAN inoperative due to non-Aadhaar linkage under Section 139AA), refund credit fails at PFMS. The remedy is to operationalise PAN by linking Aadhaar (with prescribed fee under Notification 17/2022), pre-validate the account afresh, and raise a refund-reissue request.
Yes. Under Section 119(2)(b) read with CBDT Circular 9/2015 dated 9 June 2015 (and revised Circular 11/2024 raising monetary limits), the assessee may file a condonation application before the prescribed authority — Pr.CCIT (claim above ₹50 lakh), CCIT (₹10 lakh to ₹50 lakh) or Pr.CIT (up to ₹10 lakh) — for delays up to six years from the end of the assessment year. The application must show genuine hardship and a bona fide claim. Once condoned, the return can be filed and refund claimed.
Post Finance Act 2021, the Section 143(1) intimation must be issued within nine months from the end of the financial year in which the return was furnished. Earlier the limit was one year. Where no intimation is issued within this window, the return as filed is deemed to be the intimation, and any refund claimed is deemed accepted, subject to subsequent scrutiny under Section 143(2).
No. The Delhi HC in Court On Its Own Motion v. CIT (W.P.2659/2012) and CBDT Instruction 5/2013 dated 8 July 2013 hold that the assessee cannot be denied TDS credit on account of deductor default. The remedy is to file a Section 154 rectification with the deductor's TDS certificate (Form 16 / 16A) and compel the AO to grant credit, while the department pursues the deductor under Section 201.
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